Liabilities / Assets
64th percentile
Higher debt load relative to assets than 64% of similar nonprofits.
990 • Fiscal year 2021 • EIN 16-1277705
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
64th percentile
Higher debt load relative to assets than 64% of similar nonprofits.
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
54th percentile
Higher net margin than 54% of similar nonprofits.
Top Officer Pay
87th percentile
Higher top officer pay than 87% of similar nonprofits.
Top officer pay equals 44.9% of source-year revenue.
Asset Growth
31st percentile
Faster asset growth than 31% of similar nonprofits.
Revenue Growth
10th percentile
Faster revenue growth than 10% of similar nonprofits.
Assets
Up$1,797,161
Up $60,282 (+3.5%) from 2020
Net Assets
Up$1,434,698
Up $60,444 (+4.4%) from 2020
Liabilities
Down$362,463
Down $162 (-0.0%) from 2020
Revenue
Down$442,625
Down $199,670 (-31%) from 2020
Expenses
Down$379,233
Down $31,271 (-7.6%) from 2020
Net Income
Down$63,392
Down $168,399 (-73%) from 2020
To provide continuing educational and training classes and activities to promote, refresh, and expand the skills and abilities of laborers in the construction industry.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Rtn Earn Endowment Incm Other Fnds | $1,374,254 | $1,434,698 | ▲ $60,444 |
| Land, Buildings, and Equipment, Net | $835,145 | $794,279 | ▼ $40,866 |
| Cash and Non-Interest-Bearing Accounts | $609,268 | $721,218 | ▲ $111,950 |
| Savings and Temporary Cash Investments | $218,200 | $219,483 | ▲ $1,283 |
| Accounts Receivable | $74,266 | $54,842 | ▼ $19,424 |
| Prepaid Expenses and Deferred Charges | - | $7,339 | - |
| Total Assets | $1,736,879 | $1,797,161 | ▲ $60,282 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $355,093 | $309,371 | ▼ $45,722 |
| Other Liabilities | - | $45,480 | - |
| Accounts Payable and Accrued Expenses | $7,532 | $7,612 | ▲ $80 |
| Total Liabilities | $362,625 | $362,463 | ▼ $162 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,374,254 | $1,434,698 | ▲ $60,444 |
| Total Liabilities and Net Assets / Fund Balance | $1,736,879 | $1,797,161 | ▲ $60,282 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Buildings | $575,569 | $178,959 | $754,528 |
| Land | $141,660 | - | $141,660 |
| Equipment | $11,302 | $57,519 | $68,821 |
| Leasehold Improvements | $30,900 | $37,024 | $67,924 |
| Other Land Buildings | $34,848 | $31,179 | $66,027 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Randy Palladino | Administrato | FT | $100,129 | $98,575 | $198,704 |
| Randy Palladino | Administrator | - | $98,120 | $100,584 | $198,704 |
| Name | Title |
|---|---|
| Angelo Massaro | Trustee |
| Doug May Former | Trustee |
| H Richard Palladino | Trustee |
| Mario Neri | Trustee |
| Nick Yarussi | Trustee |
| William Grace | Trustee |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $214,214 |
| Other Expenses | $165,019 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $147,615 | $49,203 | - | $196,818 |
| Depreciation Depletion | $50,588 | - | - | $50,588 |
| Occupancy | $37,818 | - | - | $37,818 |
| Insurance | - | $16,761 | - | $16,761 |
| Fees for Services Accounting | - | $11,650 | - | $11,650 |
| Payroll Taxes | $6,269 | $1,916 | - | $8,185 |
| Office Expenses | - | $6,209 | - | $6,209 |
| Other Salaries and Wages | $4,609 | - | - | $4,609 |
| Payments to Affiliates | - | $3,421 | - | $3,421 |
| Travel | $3,045 | - | - | $3,045 |
| Other Expenses | $2,995 | $10,024 | - | $2,995 |
| Pension Plan Contributions | $2,697 | - | - | $2,697 |
| Other Employee Benefits | $1,905 | - | - | $1,905 |
| Fees for Services Legal | - | $1,544 | - | $1,544 |
| Information Technology | - | $1,530 | - | $1,530 |
| All Other Expenses | $1,230 | - | - | $1,230 |
| Total Functional Expenses | $276,975 | $102,258 | $0 | $379,233 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $398,143 |
| Expenses per Audited Statements | $379,233 |
| Total Expenses per Form 990 | $379,233 |
| Expenses Not Reported on Form 990 | $18,910 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| U.s. Small Business Association | $45,480 |
“H. Richard palladino randy palladino trustee administrato family relationship”
“Members of laborers local no. 91 elect the union business manager who then appoints the three union trustees to the board of trustees.”
“Angelo massaro 631 main street niagara falls, ny 14301”
“The 990 is presented to the administrator for review and approval. The completed form 990 is included in the board of trustees meeting agenda of the first meeting subsequent to the form being filed.”
“Issues regarding conflicts of interest are discussed annually at a board of trustees meeting.”
“The compensation of the administrator is pursuant to a managerial employment agreement which is negotiated by the board of trustees. Due to the family relationship between one trustee and the administrator, the trustee recuses himself from the approval process relating to the agreement.”
“The administrator runs the day to day operations of the fund. Compensation of the administrator is pursuant to a managerial employment agreement negotiated by the board of trustees.”
“The organization makes its governing documents and financial statements available to participants upon request. The full report can be copied at the training fund office at the participant's request for a nominal fee.”
“Building expenses applied to rent revenue 18,910 building expenses applied to rent revenue -18,910”
“Accounting principles generally accepted in the united states of america require training fund management to evaluate tax positions taken by the training fund and recognize a tax liability if the organization has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. Management has analyzed the tax positions taken by the training fund, and has concluded that as of may 31, 2021 there are no uncertain positions taken or expected to be taken that would require recognition of a liability or disclosure in the financial statements. The training fund is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax period in progress. Training fund management believes the fund is no longer subject to income tax examination for the years prior to may 31, 2018.”
“Building expenses applied to rent revenue 18,910”
“Building expenses applied to rent revenue 18,910”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 7532 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 7612 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 74266 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 54842 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE CONTINUING EDUCATIONAL AND TRAINING CLASSES AND ACTIVITIES TO PROMOTE, REFRESH, AND EXPAND THE SKILLS AND ABILITIES OF LABORERS IN THE CONSTRUCTION INDUSTRY. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1230 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1230 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | RANDY PALLADINO |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7162974722 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4500 WITMER INDUSTRIAL ESTATES |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | NIAGARA FALLS |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 14305 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 609268 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 721218 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 49203 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 147615 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 196818 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 4055 |
| IRS990/CYOtherExpensesAmt | 0 | 165019 |
| IRS990/CYOtherRevenueAmt | 0 | 27938 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 410632 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 63392 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 214214 |
| IRS990/CYTotalExpensesAmt | 0 | 379233 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 442625 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 50588 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 50588 |
| IRS990/Desc | 0 | THE LABORERS TRAINING PROGRAM PROVIDED CLASSROOM INSTRUCTION AND ON THE JOB TRAINING FOR INDIVIDUALS ACCEPTED INTO THE APPRENTICE TRAINING PROGRAM. THE TRAINING PROGRAM ALSO PROVIDED CONTINUING TRAINING FOR JOURNEYMEN MEMBERS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 5 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 276975 |
| IRS990/FamilyOrBusinessRlnInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 11650 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 11650 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1544 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1544 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form1098CFiledInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form8899Filedind | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 98575 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RANDY PALLADINO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DOUG MAY FORMER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | WILLIAM GRACE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ANGELO MASSARO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MARIO NERI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | H RICHARD PALLADINO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | NICK YARUSSI |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 100129 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | ADMINISTRATO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/FormationYr | 0 | 1986 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 461535 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 46800 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 1530 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 1530 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 16761 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 16761 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 4055 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4055 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 4 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 304681 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 835145 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 794279 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1098960 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 18910 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE CONTINUING EDUCATIONAL AND TRAINING CLASSES AND ACTIVITIES TO PROMOTE, REFRESH, AND EXPAND THE SKILLS AND ABILITIES OF LABORERS IN THE CONSTRUCTION INDUSTRY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 355093 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 309371 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1374254 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1434698 |
| IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt | 0 | 27890 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 27890 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | -2948 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 37818 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 37818 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 6209 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 6209 |
| IRS990/OfficerMailingAddressInd | 0 | true |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 1905 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 1905 |
| IRS990/OtherExpensesGrp/Desc | 0 | TRAINING EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | CLERICAL |
| IRS990/OtherExpensesGrp/Desc | 2 | CERTIFICATION FEES |
| IRS990/OtherExpensesGrp/Desc | 3 | EQUIPMENT COSTS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 10024 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 14161 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 4043 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 2995 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 14161 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 10024 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 4043 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2995 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 45480 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 48 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 48 |
| IRS990/OtherRevenueTotalAmt | 0 | 48 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 4609 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 4609 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt | 0 | 3421 |
| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 3421 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 1916 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 6269 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 8185 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 2697 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 2697 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 7339 |
| IRS990/PrincipalOfficerNm | 0 | RANDY PALLADINO |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | EMPLOYER CONTRIBUTIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 410632 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 410632 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 4614 |
| IRS990/PYOtherExpensesAmt | 0 | 178808 |
| IRS990/PYOtherRevenueAmt | 0 | 37067 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 600614 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 231791 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 231696 |
| IRS990/PYTotalExpensesAmt | 0 | 410504 |
| IRS990/PYTotalRevenueAmt | 0 | 642295 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 63392 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 27890 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 410632 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 1374254 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 1434698 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 218200 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 219483 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 575569 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 178959 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 754528 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 11302 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 57519 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 68821 |
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| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 37024 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 67924 |
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| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 31179 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 66027 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 45480 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | U.S. SMALL BUSINESS ASSOCIATION |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 18910 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 15962 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 442625 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE TRAINING FUND MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE TRAINING FUND AND RECOGNIZE A TAX LIABILITY IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE TRAINING FUND, AND HAS CONCLUDED THAT AS OF MAY 31, 2021 THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE TRAINING FUND IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIOD IN PROGRESS. TRAINING FUND MANAGEMENT BELIEVES THE FUND IS NO LONGER SUBJECT TO INCOME TAX EXAMINATION FOR THE YEARS PRIOR TO MAY 31, 2018. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | BUILDING EXPENSES APPLIED TO RENT REVENUE 18,910 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | BUILDING EXPENSES APPLIED TO RENT REVENUE 18,910 |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE D, PAGE 4, PART XI, LINE 2D |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | SCHEDULE D, PAGE 4, PART XII, LINE 2D |
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| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE TRAINING FUND HAS ITS NONDISCRIMINATORY POLICY POSTED ON ITS WEBSITE AND ALSO POSTS IT ON ALL FORMS OF COMMUNICATION. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE TRAINING FUND DOES NOT ISSUE SCHOLARSHIPS OR OTHER FINANCIAL ASSISTANCE, NOR DOES IT SOLICIT CONTRIBUTIONS. |
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| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, LINE 4 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | H. RICHARD PALLADINO RANDY PALLADINO TRUSTEE ADMINISTRATO FAMILY RELATIONSHIP |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | MEMBERS OF LABORERS LOCAL NO. 91 ELECT THE UNION BUSINESS MANAGER WHO THEN APPOINTS THE THREE UNION TRUSTEES TO THE BOARD OF TRUSTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ANGELO MASSARO 631 MAIN STREET NIAGARA FALLS, NY 14301 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE 990 IS PRESENTED TO THE ADMINISTRATOR FOR REVIEW AND APPROVAL. THE COMPLETED FORM 990 IS INCLUDED IN THE BOARD OF TRUSTEES MEETING AGENDA OF THE FIRST MEETING SUBSEQUENT TO THE FORM BEING FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ISSUES REGARDING CONFLICTS OF INTEREST ARE DISCUSSED ANNUALLY AT A BOARD OF TRUSTEES MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE COMPENSATION OF THE ADMINISTRATOR IS PURSUANT TO A MANAGERIAL EMPLOYMENT AGREEMENT WHICH IS NEGOTIATED BY THE BOARD OF TRUSTEES. DUE TO THE FAMILY RELATIONSHIP BETWEEN ONE TRUSTEE AND THE ADMINISTRATOR, THE TRUSTEE RECUSES HIMSELF FROM THE APPROVAL PROCESS RELATING TO THE AGREEMENT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ADMINISTRATOR RUNS THE DAY TO DAY OPERATIONS OF THE FUND. COMPENSATION OF THE ADMINISTRATOR IS PURSUANT TO A MANAGERIAL EMPLOYMENT AGREEMENT NEGOTIATED BY THE BOARD OF TRUSTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO PARTICIPANTS UPON REQUEST. THE FULL REPORT CAN BE COPIED AT THE TRAINING FUND OFFICE AT THE PARTICIPANT'S REQUEST FOR A NOMINAL FEE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | BUILDING EXPENSES APPLIED TO RENT REVENUE 18,910 BUILDING EXPENSES APPLIED TO RENT REVENUE -18,910 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XI, LINE 9 |
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| IRS990/TaxablePartyNotificationInd | 0 | false |
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| IRS990/TotalCompGreaterThan150KInd | 0 | true |
| IRS990/TotalEmployeeCnt | 0 | 5 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 102258 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 276975 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 379233 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
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| IRS990/TotalLiabilitiesEOYAmt | 0 | 362463 |
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| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 362463 |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1434698 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1797161 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 3045 |
| IRS990/TravelGrp/TotalAmt | 0 | 3045 |
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| IRS990/TypeOfOrganizationTrustInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 4500 WITMER INDUSTRIAL ESTATES |
| IRS990/USAddress/CityNm | 0 | NIAGARA FALLS |
| IRS990/USAddress/StateAbbreviationCd | 0 | NY |
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| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | WWW.LABORERSLOCAL91.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
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Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.